ADDED/OMITTED PETITION OF APPEAL
AA-1 (2-07)
Appeal Number
________________COUNTY BOARD OF TAXATION
Filed___________________________
Check/Cash_____________________
Fee Paid________________________
Notified_________________________
Heard__________________________
PETITIONER_____________________________________________________________
(Please type or print)
MAILING ADDRESS_________________________________________________ Daytime Phone No.: (___)__________________
______________________________________________________________________
Email Address:___________________________
BLOCK___________________LOT____________________QUALIFIER __________
Lot Size________________________
Municipality____________________________________ Property Location______________________________________________
Name, tel. no., fax no. and address of person or attorney to be notified of hearing and judgment if different than above:
_______________________________________________________________________________________________________________
_______________________________________________________________________________________________________________
SECTION I ADDED ASSESSMENT, OMITTED ADDED ASSESSMENT OR OMITTED ASSESSMENT ONLY
APPEAL MUST BE FILED ON OR BEFORE DECEMBER 1, OR THIRTY (30) DAYS FROM THE
DATE THE COLLECTOR COMPLETES THE BULK MAILING OF TAX BILLS FOR ADDED OR
OMITTED ASSESSMENTS, WHICHEVER IS LATER.
Added Assessment ____________
Omitted Assessment __________ Omitted Added Assessment __________
Year
Year
CURRENT VALUE OF ADDED/OMITTED
Year
NUMBER OF MONTHS
ASSESSMENT ONLY
PRORATED VALUE
ASSESSED
Land
$________________________
$______________________
Improvement
$________________________
$______________________
Abatement
$________________________
$______________________
Total
$________________________
________________
$______________________
REQUESTED VALUE OF ADDED/OMITTED ASSESSMENT Petitioner states that the said assessment should be
reduced/ increased to:
Land
$________________________
$______________________
Improvement
$________________________
$______________________
Abatement
$________________________
$______________________
Total
$________________________
COMPLETION DATE_____________________
_________________
$______________________
TYPE OF IMPROVEMENT___________________________________
OTHER REASON FOR APPEAL_______________________________________________________________________________
SECTION II COMPARABLE SALES (See Instruction 8B)
Block/Lot/Qualifier
Property Location
Sale Price
Sale/Deed Date
1. _____________________
______________________________ $_____________________
____________________
2. _____________________
______________________________ $_____________________
____________________
3. _____________________
______________________________ $_____________________
____________________
4. _____________________
______________________________ $_____________________
____________________
5. _____________________
______________________________ $_____________________
____________________
===============================================================================
WHEREFORE,
Petitioner
seeks
judgment
reducing/increasing
(circle
one)
the
said
omitted added, or omitted assessment(s) to the correct assessable value of the said property.
____________________________
Date
added,
________________________________________
Petitioner or Attorney for Petitioner
CERTIFICATION OF SERVICE
On ______________________, 20______ I, the undersigned, served upon the Assessor and the Clerk of
______________________________ (Municipality) or upon the taxpayer, personally or by regular mail or certified mail,
a copy of this appeal. I certify that the foregoing statement I make is true. I am aware that if the foregoing statement is
willfully false, I am subject to punishment.
____________________________
Date
________________________________________
Signature
The New Jersey Division of Taxation has prescribed this form. No other form will be accepted. Reproduction of this
form is permitted provided it is the same content and legal size.
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Form AA-1 (2-07)
__________________COUNTY BOARD OF TAXATION
INSTRUCTIONS FOR FILING PETITION OF APPEAL OF AN ADDED OR OMITTED ASSESSMENT
1. FILING DATE
Your appeal must be received (not postmarked) by the county board of taxation on or before December 1 of the tax year, or thirty
(30) days from the date the collector completes the bulk mailing of tax bills for added or omitted assessments, whichever is later.
An appeal received after the close of business hours on December 1 is untimely filed and will result in dismissal of the appeal. If
the last day for filing an appeal falls on a Saturday, Sunday or legal holiday, the last day shall be extended to the first succeeding
business day.
2. SEPARATE APPEALS
Separate appeals must be filed for each taxed parcel unless the county tax administrator grants prior approval to
consolidate parcels or lots into one appeal filing using form MAS (Multiple Appeal Schedule).
3. FILING OF PETITION
The original petition must be filed with the county board of taxation.
(a) A copy must be served upon the assessor of the municipality in which the property is located or, in the event of a
municipal appeal, served upon the taxpayer.
(b) A copy must be served upon the clerk of the municipality in which the property is located or, in the
event of a
municipal appeal, served upon the taxpayer.
(c) A copy should be retained by the petitioner.
(d) Any supporting documents attached to the original petition must also be attached to the assessor’s
clerk’s copies.
and municipal
4. FILING FEES (Must accompany original petition of appeal)
(a) Prorated Assessed Valuation less than $150,000
$ 5.00
1. $150,000 or more, but less than $500,000
$ 25.00
2. $500,000 or more, but less than $1,000,000
$100.00
3. $1,000,000 or more
$150.00
(b) Appeal on Classification
$ 25.00
(c) Appeal on Valuation and Classification
Sum of (a) and (b)
(d) Appeal not covered by (a),(b), or (c)
$ 25.00
Check should be made payable to: County Tax Administrator.
5. ADJOURNMENTS
No adjournments will be granted except for extraordinary reasons.
6. REPRESENTATION AT HEARING
(a) A taxpayer must be present at the hearing or be represented by an Attorney-at-Law admitted to
practice in the State of
New Jersey.
(b) If the petitioner is a business entity, other than a sole proprietor, its appeal must be prosecuted by an Attorney-at-Law
admitted to practice in the State of New Jersey. Tax Court rule R.1:21-1(c) provides: “[A] business entity other than a
sole proprietor shall neither appear nor file any paper in any action in any court of this State except through an attorney
authorized to practice in this State.”
7. DISCRIMINATION
N.J.S.A. 54:3-22(c) to (f) requires that, whenever the county board of taxation finds that the ratio of assessed value to true value
of property under appeal exceeds the upper limit or falls below the lower limit by 15% of the average ratio for each municipality,
the county board of taxation shall revise the assessment by applying the average ratio to the true value of the property as
determined by the hearing body.
8. SUPPORTING PROOF AND PROCEDURES
If you are appealing the value of an Added Assessment, you will be required, at the time of the hearing, to present evidence from
which the board of taxation can determine the market value of the new improvements as of the date of their completion. The
Added Assessment should reflect the difference between the assessed value of the property as of October 1 of the pretax year and
the assessed value of the new improvements. This added value is then prorated for the number of full months remaining in the tax
year following completion.
If you appeal the value of an Omitted Assessment, you will be required to present evidence on the value of the property as of
October 1 of the pretax year.
(a) APPRAISALS
1. A party intending to rely on expert testimony must provide to the board a written appraisal report for the tax
administrator
and each commissioner and one copy of the report to each opposing party at least seven calendar days prior to the hearing. If an
appraisal is to be used as evidence, the appraiser must be present to testify to his report.
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AA-1 (2-07)
(a) APPRAISALS (continued)
2. If the municipality intends to rely on its assessor or a representative of a revaluation company as its expert and if
such testimony will involve data and analysis which is not reflected on the property record card, the municipality must
provide to the board for the tax administrator and each commissioner copies of a written report reflecting such data
and analysis and one copy of the report to each opposing party at least seven calendar days prior to the hearing.
3. The Board, in its discretion and in the interest of justice, may waive the requirements for the submission of written
reports.
4. At the request of the taxpayer-party, the municipality must also provide that party with a copy of the property record card for
the property under appeal at least seven calendar days prior to the hearing.
(b) COMPARABLE SALES
Not more than five comparable sales shall be submitted to the assessor, clerk and county board of taxation, not later than seven
calendar days prior to the hearing if not included with the petition of appeal. The information regarding each comparable sale
shall include the block, lot, sale price and deed date.
NOTE: COMPARABLE SALES OF REAL PROPERTY ARE ACCEPTABLE EVIDENCE OF MARKET VALUE.
COMPARABLE ASSESSMENTS ARE UNACCEPTABLE AS EVIDENCE OF VALUE.
(c) STATEMENT ACCOMPANYING PETITION OF APPEAL FOR INCOME-PRODUCING PROPERTY
An itemized statement showing the amount and source of all income and expenses with respect to such property for
the most recently completed accounting year and for such additional years as the board may request should be
attached to the petition of appeal in the case of income-producing property.
(d) OTHER DATA
Subject to the board's discretion, you may present other, relevant information concerning the property under appeal, such as
photographs, survey, cost data, etc.
9. SIGNATURE AND CERTIFICATION OF SERVICE
The signature of the petitioner or petitioner's attorney is required on the petition. The Certification of Service of the copies to the
municipal assessor and clerk (or to the taxpayer in the case of a municipal appeal) must be filled out and signed by the person
making service.
10. SETTLEMENTS/STIPULATIONS
A settlement agreed upon between petitioner and respondent must be approved by the county board of taxation and
must reflect whether the assessor agrees with the settlement. Proposed stipulations/settlements must be executed on
forms available at the county board of taxation. If the board approves the settlement, it will enter judgment
incorporating the settlement. If it disapproves the settlement, the county board of taxation will notify the parties of the
denial and will schedule a hearing for the appeal.
11. FILING COMPLAINT WITH TAX COURT
The judgment of the county board of taxation may be appealed to the Tax Court of New Jersey by filing a complaint with the Tax
Court Management Office within 45 days from the date of the service of the judgment (date of mailing). The Tax Court of New
Jersey is located at the Richard J. Hughes Complex, 25 Market Street, Trenton, New Jersey. Mailing address: PO Box 972,
Trenton, NJ 08625-0972. Telephone number: (609) 292-5082.
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